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        GST

        Rule 83B - Surrender of enrolment of goods and services tax practitioner

        Central Goods and Services Tax Rules, 2017
        Chapter VIII
        Returns

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        Surrender of enrolment requires electronic application; authority may cancel practitioner registration after enquiry by formal order. Surrender of enrolment of a goods and services tax practitioner is effected by electronic application in FORM GST PCT-06 at the common portal or through a notified facilitation centre; the Commissioner or an authorised officer may, after enquiry, cancel enrolment by order in FORM GST PCT-07.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Surrender of enrolment requires electronic application; authority may cancel practitioner registration after enquiry by formal order.

                          Surrender of enrolment of a goods and services tax practitioner is effected by electronic application in FORM GST PCT-06 at the common portal or through a notified facilitation centre; the Commissioner or an authorised officer may, after enquiry, cancel enrolment by order in FORM GST PCT-07.


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